New York City Sales Tax Overview
New York City (NYC) sales tax rate is 8.875%, which consists of the NY State base rate of 4.00%, the NYC local sales tax of 4.50%, and the Metropolitan Commuter Transportation District (MCTD) rate of 0.375%.
For local purchases in New York City, merchants must collect a combined sales tax rate of 8.875%. Surcharges are distributed to state general revenues, regional transportation authorities, and municipal school support systems.